Cal Public Employers Labor Relations

Nonprofit profile at a glance

EIN
942751174
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Newark, CA, USA
Phone
9254006323
Rating confidence
Limited

Official website

Reported finances

Revenue
$2,753,840
Expenses
$2,885,222
Assets
$3,214,416
Liabilities
$1,800,211

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • MARY HAO (PRESIDENT)
  • SONYA MORRISON (VICE PRESIDENT)
  • ARAM CHAPARYAN (IMMEDIATE PAST PRESIDENT)
  • JANET CORY SOMMER (CEO)

Highest reported compensation

  • JANET CORY SOMMER (CEO): $326,398 total reported compensation
  • SUSAN CASSELL (COO): $207,035 total reported compensation
  • RHONDA HOWERTON (FINANCE & FACILITIES MANAG): $150,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Calpelra helps California public sector employers better serve their communities by providing comprehensive, quality training in labor relations and personnel management and by fostering professional development with a dynamic network of support.

What it reported doing in 2024

Calpelra offered 12 labor academy and learn programs providing critical training to hundreds of public agency practitioners during the tax year. These programs include programs that (1) teach public sector labor relations professionals to engage effectively in labor negotiations to meet the needs of their public agencies while avoiding unfair labor practices and enhancing relationships with employee groups; (2) teach public sector supervisors and managers to conduct fair and impartial investigations; and (3) assist supervisors and managers to effectively and legally discipline public employees when appropriate; and (4) teach human resources professionals and supervisors to avoid discrimination and provide reasonable accommodations to enable disabled employees to perform the essential functions of their jobs.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 82
  • Accountability: 91
  • Sustainability: 24
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4.8%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 1.11; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.56; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 28.3%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: 11.9% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 5.9% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: 11.1% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 9 of 9 board members independent · 7 of 9 filing controls reported
  • Programs: 4 filed program accomplishments
  • Leadership: top reported pay $326K · 13 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $141K reported
  • Consistency: 10 of 10 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 20/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.